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2021 (8) TMI 792 - AT - Income TaxDepreciation on wind power generation plant - DR said that the wind mill plant was not commissioned during the year under consideration therefore, the assessee is not eligible for the claim of depreciation - HELD THAT:- The wind power generation plant was commissioned during the financial year under consideration and, therefore, the assessee is very much eligible for claim of depreciation which has been rightly allowed by the CIT(A). We, therefore, do not find any error in the findings of the CIT(A). The appeal filed by the revenue is accordingly dismissed.
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